CHED Memorandum Order No. 27 Review

The ability to clearly and persuasively communicate ideas in writing and speech, while considering the audience and constructing a logical argument.

The ability to think critically and logically by analyzing, synthesizing, and evaluating information from different perspectives. It involves distinguishing between facts and opinions and making informed judgments.

The combination of understanding and applying mathematical concepts and using computer technology effectively. This skill is crucial in our technologically advanced society.

A business course focusing on planning, managing, and overseeing the flow of resources, goods, and services. This includes understanding quality management systems.

A business course exploring strategies to achieve long-term goals, focusing on analyzing the competitive environment and developing a competitive advantage.

Graduates can effectively communicate using both English and Filipino, both verbally and in written form.

Graduates demonstrate an understanding of ethical and professional responsibility in their work.

Graduates can effectively work with diverse teams, combining different skills and cultures.

Graduates understand the core principles of business management.

Graduates are equipped with the knowledge and skills to effectively use information & communication technology (ICT) in a business context.

Graduates can identify and explain the fundamental concepts of different business functions.

Graduates can critically assess business issues, analyze information, and develop creative solutions.

Graduates can apply accounting principles and methodologies to conduct research in the field.

The HEI must have a clear plan for choosing students (admission policy) and keeping them in the program (retention policy) to ensure the BSA program stays high-quality.

The focus should be on the quality of teaching, the students' overall growth, and their character development, rather than just counting credits or subjects.

The design of the BSA program should align with the school's core values and goals.

The HEI can tailor the BSA program to suit its specific students and needs, while still meeting the required minimum number of units.

Each 3-unit course should have at least 14 hours of class time per unit, and no course should exceed 6 units in a semester.

Students must complete 400 hours of supervised practical experience in accounting, with a mentor assigned to them. This internship should be formalized with an agreement between the school and the company.

Students must take Accounting Research and Accounting Internship together, and they cannot take more than 12 units during that semester.

The HEI should provide access to computers, multimedia resources, and the internet for both teachers and students.

Higher education institutions (HEls) have the flexibility to develop curricula that fit their individual contexts and missions, as long as they can assure that these programs meet a minimum set of required outcomes.

HEls can utilize various strategies to deliver curriculum, and they have freedom regarding the allocation of human and physical resources. However, they must demonstrate that these choices still lead to students successfully achieving program outcomes.

Accountancy encompasses various services such as auditing financial statements, providing tax advice, helping companies manage their finances, and giving financial guidance to stakeholders for decision-making.

Accountancy is considered a professional career that requires continuous learning and development to stay updated in the changing business world.

Accountants are expected to be objective, honest, and prioritize the interests of the public when performing their duties.

Accountants should utilize evidence-based practices and offer proven solutions to help organizations make better decisions.

Accountants are expected to consider the needs of customers and stakeholders when making decisions.

Accountants must understand the global economic climate to correctly interpret information and its impact on their organizations.

A maximum teaching load per term for part-time or special lecturers teaching in different institutions. It ensures a balanced workload and prevents over-commitment.

A formal system used by educational institutions to monitor and ensure that teaching loads across different locations do not exceed the established limit.

A structured process of assigning ranks to faculty members based on their qualifications, experience, and contributions. It helps provide a framework for career progression.

The standard ranks given to faculty members in educational institutions, reflecting their experience and expertise. They include Instructor, Assistant Professor, Associate Professor, and Professor.

The course focuses on understanding the principles and concepts of auditing, including the role of the auditor, auditing standards, and the audit process.

The period during which a new full-time faculty member's performance is evaluated to assess their suitability for a permanent position. It typically lasts 3 years.

This course delves into the practice of auditing and Assurance, applying the principles learned to real-world situations.

The process of formally evaluating the performance and competence of faculty members using standardized methods. It helps ensure quality and provides a basis for professional growth and advancement.

A comprehensive program designed to help faculty members stay updated in their fields, improve their teaching skills, and engage in professional growth. It involves various activities and resources.

Further deepens understanding of auditing and assurance concepts, covering topics such as internal controls, fraud detection, and reporting.

This course examines specialized auditing approaches for different industries, catering to unique risks and complexities.

Activities and resources provided within a faculty development program to support faculty members' professional growth. These include supervision, scholarships, research grants, and professional development opportunities.

Focuses on the impact of information technology on auditing practices and the role of auditors in IT-driven environments.

Explores accounting methods used for unique transactions that don't fall under standard accounting practices.

Covers the intricate accounting methodologies used when one company acquires another, consolidating financial data.

Explores accounting principles specific to government and non-profit organizations, addressing their unique financial reporting needs.

These courses cover various elective topics within accountancy, allowing students to specialize in areas of interest.

This course ensures students are equipped with the latest updates and changes in financial reporting standards.